Tax Help Archives  
FAQ 1.4 2005 Tax Year

IRS Procedures: Code, Revenue Procedures,
Regulations, Letter Rulings

This is archived information that pertains only to the 2005 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

How would I obtain a private letter ruling?

Visit irs.gov where you can download Internal Revenue Bulletin 2006-01 which includes Revenue Procedure 2006-1

A request for a letter ruling should be submitted under Revenue Procedure 2006-1 including the applicable user fee to:

Ruling Request Submission
Internal Revenue Service
Attn: CC: PA:LPD:DRU
P.O. Box 7604
Ben Franklin Station
Washington, DC 20044

The procedure for requesting a private letter ruling is updated annually. It is always the first revenue procedure in the first Internal Revenue Bulletin of the year.

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